海外资产逾10万国民 明年必须申报

为进一步打击海外逃税,联邦政府周二(6月25日)宣布,从明年报税年度开始,若国民在海外资产超过10万元,必须通过填报表格T1135进行详细申报。

议会秘书麦克劳德(Cathy McLeod)周二在温哥华宣布将启动一个加强国外收入核查的声明,即表格T1135。该新例亦作为2013年进一步打击海外逃的行动计划之一。 根据新例,由2013税务年度开始,在海外拥有超过10万元以上资产国民,必须填报表格T1135,加拿大税务局要求所新增申报的资料包括:

明确的海外物业、公司名称及实体持有资金;
包括持有的物业与那一个国家有关;
从海外资产所得的收入等等。


税务部长谢伊相信,联邦收紧规例后,将有助打击国民隐瞒海外资产逃税问题,而当局获悉详细资料后,较易追查瞒税的国民。

谢伊强调,新例是为确保国民遵守法例。

联邦政府早前表示,本国每年因海外逃税就损失70亿,所以将成立新部门,专责打击海外逃税问题。
 
回复: 海外资产逾10万国民 明年必须申报

有没有谁看到原文的?
这个国民是什么意思?

“国民”是由“Canadians”翻译过来的。应该是指加拿大纳税人。原文:

Harper Government Announces New Requirements for Canadians with Offshore Property and Income



VANCOUVER, BRITISH COLUMBIA--(Marketwired - June 25, 2013) - Parliamentary Secretary Cathy McLeod was in Vancouver today to announce the launch of a strengthened Foreign Income Verification Statement (Form T1135), one of the Economic Action Plan 2013 measures to crack down on international tax evasion and aggressive tax avoidance. Mrs. McLeod met with members of Certified General Accountants (CGA) Canada to discuss taxation issues, including how best to combat international tax evasion and aggressive tax avoidance.



"Our Government is committed to combating tax evasion and getting tough on tax cheats. Since 2006, we have introduced over 75 measures to improve the integrity of the tax system," said Parliamentary Secretary McLeod. "The strengthened reporting requirements are just one example of the actions being taken by our Government to crack down on tax cheats. These measures are great news for hardworking Canadians who pay their fair share and bad news for those who may seek to cheat the system."



Starting with the 2013 taxation year, Canadians who hold foreign property with a cost of over $100,000 will be required to provide additional information to the CRA. The criteria for those who must file a Foreign Income Verification Form (T1135) has not changed; however, the new form has been revised to include more detailed information on each specified foreign property.
Increased reporting requirements include:
-- the name of the specific foreign institution or other entity holding funds outside Canada; -- the specific country to which the foreign property relates; and -- the income generated from the foreign property. The CRA will use the additional information to ensure all taxpayers comply with Canadian tax laws, through activities including education and audit. Failure to report income from domestic or foreign sources is illegal, and Canadians should know that the CRA actively pursues cases of non-compliance. Tax evasion and aggressive tax avoidance can lead to significant taxes, interest and penalties.
 
回复: 海外资产逾10万国民 明年必须申报

“国民”是由“Canadians”翻译过来的。应该是指加拿大纳税人。原文:

Harper Government Announces New Requirements for Canadians with Offshore Property and Income



VANCOUVER, BRITISH COLUMBIA--(Marketwired - June 25, 2013) - Parliamentary Secretary Cathy McLeod was in Vancouver today to announce the launch of a strengthened Foreign Income Verification Statement (Form T1135), one of the Economic Action Plan 2013 measures to crack down on international tax evasion and aggressive tax avoidance. Mrs. McLeod met with members of Certified General Accountants (CGA) Canada to discuss taxation issues, including how best to combat international tax evasion and aggressive tax avoidance.



"Our Government is committed to combating tax evasion and getting tough on tax cheats. Since 2006, we have introduced over 75 measures to improve the integrity of the tax system," said Parliamentary Secretary McLeod. "The strengthened reporting requirements are just one example of the actions being taken by our Government to crack down on tax cheats. These measures are great news for hardworking Canadians who pay their fair share and bad news for those who may seek to cheat the system."



Starting with the 2013 taxation year, Canadians who hold foreign property with a cost of over $100,000 will be required to provide additional information to the CRA. The criteria for those who must file a Foreign Income Verification Form (T1135) has not changed; however, the new form has been revised to include more detailed information on each specified foreign property.
Increased reporting requirements include:
-- the name of the specific foreign institution or other entity holding funds outside Canada; -- the specific country to which the foreign property relates; and -- the income generated from the foreign property. The CRA will use the additional information to ensure all taxpayers comply with Canadian tax laws, through activities including education and audit. Failure to report income from domestic or foreign sources is illegal, and Canadians should know that the CRA actively pursues cases of non-compliance. Tax evasion and aggressive tax avoidance can lead to significant taxes, interest and penalties.
thanks
 

唐人Jason

能把鸡蛋立起来
回复: 海外资产逾10万国民 明年必须申报

英文原文也是记者写的一篇通讯,表达算是比较专业,但仍有一些不甚准确之处。比如offshore property and income, 应为specified foreign property and income。举个例子,你放在加拿大家里保险柜里的美国国库券,物理上是onshore而不是offshore property, 但是性质上属于specified foreign property。 hold foreign property with a cost of over $100,000后面必须加上at any time during the year,否则意义完全改变......

中文翻译则一塌糊涂,标题根本词不达意。这位中文记者不仅不懂财务,英译中也最多算初中生水平。如果依赖读这种中文报章来学习加拿大税法一定会被领到二股道的。

意外的是,strengthened Foreign Income Verification Statement居然被翻译成了《加强国外收入核查的声明》,虽然蹩脚,但总算没有被翻译成《加强版海外资产申报表》。

实际上,这篇通讯是关于加强版《外国收入核对表》(T1135)。 T1135的填报条件并没有改变,仍然是在一个税务年度的任何时刻,所持有的特定外国资产的成本总额曾经超过10万加元。

有所改变的只是,新的T1135表上将被要求更多明细的信息,比如:

外国存款所在银行的名称,外国资产所在具体国家,由各类外国资产分别所产生的收入等。

但是,T1135仍然是《外国收入核对表》, 而非《海外资产核对表》。

收入核对,与资产申报,谬之何止千里。

第1001遍呼喊:如果“海外资产申报”的意思是向加拿大政府报告你在国外拥有多少财产的话,那么记住,“海外资产申报”是一个讹传,大大的讹传。

谁要说有“海外资产申报”这么回事儿的话,我愿跟他/她打100万加元的赌。我那张支票一直在这儿等着呢。

 
最后编辑: 2013-06-26

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